Cash flow statement

The cash flow statement shows money actually moving: what reaches the bank, what leaves it, and when. It is the statement that decides whether the plan is survivable, because a business closes when it runs out of cash, not when it stops being profitable.

Open it on the Financials page — it is the statement the page opens on, under Cashflow in the page header.

Under FRS 102 and IFRS#

Split by activity — operating, investing, financing — with a subtotal closing each:

Line	What it is
Receipts from customers	Cash in from sales, on the date it lands
Paid to suppliers and employees	Cash out for costs and payroll
Duty paid	Duty remitted
VAT	VAT collected and reclaimed, net
Cash generated from operations	Subtotal of the above
Corporation tax paid	Tax, on the date it is paid
Net cash from operating activities	Operations after tax
Purchase of equipment	Capital expenditure
Net cash used in investing activities	Subtotal
Borrowings drawn	New loans received
Borrowings repaid	Capital repayments
Interest received	On cash balances
Interest paid	On loans and overdraft
Share capital introduced	Equity investment
Net cash from financing activities	Subtotal

FRS 102 and IFRS present this statement identically, so they share a layout.

Under US GAAP#

One difference, and it is a real one: interest is operating, not financing. IAS 7 lets you choose where to put interest; ASC 230 does not. So under US GAAP, interest received, interest paid and corporation tax paid all sit inside operating activities, and financing holds only borrowings and share capital.

The cash total is identical either way — only the activity it is attributed to changes.

In the Simple view#

The operating/investing/financing split is an accounting distinction, so the Simple view drops it and lists the movements in one block:

Money in from customers → Money out to suppliers and staff → Duty paid → VAT → Tax paid → Interest → Equipment bought → Money borrowed → Borrowings repaid → Money invested → Change in cash

One subtotal, at the bottom, and it is the one that matters: how much cash the period added or consumed.

The bank balance band#

Below the movements, the grid shows the bank balance itself — opening, incoming, outgoing and closing — so you can read the movement and the resulting position in one place.

If the closing balance dips below zero at any point in the forecast, a Goes below £0 warning appears in the toolbar. Selecting it jumps straight to the month it happens. Treat it as the most important thing on the page: everything else is a question of degree, and that is a question of whether the plan is possible.

The KPI strip#

Figure	What it means
Closing balance	Where cash ends up, with the change over the period underneath
Lowest cash point	The deepest the balance goes, and the month it happens
Incoming	Total cash in, with a monthly average
Outgoing	Total cash out, with a monthly average
Net flow	Average monthly net movement, and the month the business turns cash-generative
Watch	How many months are in net outflow — or "cash positive throughout"

Lowest cash point is the figure to plan against. It tells you the largest hole you have to fund, which is a different and more useful number than where the balance finishes.

Bank balance — the same cash position, charted.
Payment terms — the lag between invoicing and being paid.
VAT settings — how VAT enters and leaves the bank.